HURD, J.
This is an appeal from a decision of the Board of Tax Appeals (hereinafter referred to as the board) wherein the board held that certain equipment purchased by the Carborundum Company (hereinafter referred to as the appellant) was subject to the Ohio sales tax.
There is no dispute as to the facts concerning the appellant's purchase and use of this equipment. The facts are contained in a transcript of testimony taken before the board, an agreed statement...
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